It gives us immense pleasure to present the 54th edition of Double Entry Book Keeping for CBSE Class XII for the Academic Session 2025–26. We are extremely grateful to the teachers and students for their continued patronage ever since its first publication in 1970. This Volume has been prepared in accordance with the syllabus notified by the CBSE for the 2024–25 Academic Session incorporating the treatments by the NCERT. Questions have been included/framed on the lines of NCERT textbook. Multiple Choice Questions, Assertion-Reason Based MCQs, Missing Value Questions and Case Study Based MCQs, etc., have been increased by a sizeable number. Besides the questions from the 2025 Examination, questions from CBSE Sample Paper 2023–24 too have been incorporated as illustrations or as practical questions. Some illustrations have been revised while a few more have been added. To keep the book in line with the new pattern of questions, required changes have been affected. Theory has been made more concise, readable and easy to understand. Scannable technology has been used in the book to provide additional material, which can be accessed by scanning the relevant QR Code. This has not only helped in containing the volume of the book but also in keeping the price in check. We are confident that this book will enhance students’ knowledge and also present numerous opportunities for its application in practical situations.